I. General information

• Elective course of the bachelor’s programme (5^th semester)
• Students can take the course as a core subject in the track "Accounting" (PO 2022).

• Examination and credits: Separate final written exam in December 2026 or alternatively in May/June 2027 (90 min., 6 ECTS).

II. Learning Objectives, Contents and Methodology

This course deals with analysing a firm’s performance and financial position from both an internal and an external perspective. It builds upon intermediate courses of managerial and financial accounting and intends to extend and deepen students’ knowledge in both areas. Moreover, students understand interrelations between both fields and are able to apply the methods learned to real business problems. The course is delivered as a lecture combined with tutorials and a revision course. Background information in form of additional reading material will be provided.

III. Schedule

To be announced.

IV. Literature

• Busse von Colbe, W./Coenenberg, A.G./Kajüter, P./Linnhoff, U./Pellens, B. (Hrsg.): Betriebswirtschaft für Führungskräfte, 5. Aufl., Stuttgart 2021.
• Cotter, D.: Advanced Financial Reporting, 2012, Chapter 41-43.
• Palepu, K.G./Healy, P.M./Peek, E.: Business Analysis and Valuation: IFRS, 6^th ed., 2022.
• To illustrate the contents of the course, the annual report of Henkel will be available for download via Lernweb as supplementary class material.
• Accompanying the lectures, a script is provided.

V. Downloads

• You will soon be able to access the course materials for the first lecture here using the user ID assigned to you by the ZIV and the corresponding default password.
• All other class materials are available for download on Learnweb. The password for the learnweb course will be announced in the first lecture.